CESTAT Rulings
CESTAT Ahmedabad upholds imposition of penalty Rule 26 of Central Excise Rules, 2002 noticing that assessee was actively involved in facilitating to pass on the wrong CENVAT credit by issuing invoices
...View More CESTAT Mumbai rules that mere short payment of duty by the assessee is not sufficient to invoke the extended period of limitation, more so when assessee has been periodically filing ER-1 returns etc.
...View More CESTAT Delhi condones clerical mistake made during filing of Bill of entries (BoE) by mentioning ‘Apatite (GR) Calcium Phosphate’ in place of ‘Calcium phosphate’ where assessee
...View More CESTAT, Mumbai holds that "denial of refund on the presumption of ab initio ineligibility will not stand and refund procedure cannot be claimed to be a substitute for recovery" and "is without authori
...View More CESTAT Mumbai holds that process of crushing and screening ‘Iron Ore’ after mining and its subsequent blending with 5-10% iron ore concentrate would result in the classification of goods i
...View More CESTAT Delhi quashes demand of service tax on expenses reimbursed by the client (service recipient) incurred by event management service provider for hiring third-party vendors for completion of event
...View More CESTAT Kolkata sets aside service tax demand with interest on receipt of brokerage amount, also drops penalty on account of alleged erroneous adjustments; The assessee, engaged in business of Stock br
...View More CESTAT, Mumbai sets aside Order enhancing assessable value on the import of rubber accelerator in absence of evidence to displace the declared value, holds that the entire process, commencin
...View More CESTAT Chennai sets-aside order disallowing CENVAT Credit availed by Indian Overseas Bank towards service tax paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee Corpo
...View More CESTAT Delhi disallows CENVAT Credit on expenses incurred on Corporate Social Responsibility (CSR), and holds that, being "a legal responsibility does not make it an output service"; In clea
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